Treasurer's Manualfor State and Special Interest

Affiliates

Compiled, written, and edited by: Ardis Bazyn

Acknowledgements

Thank you to all of the ACB members who gave valuable input

-- Ardis Bazyn

TABLE OF CONTENTS

1. Introduction2. Opening Checking Accounts3. General Treasurer's Guidelines4. Maintaining Checking Accounts5. Budgeting Process6. Savings and Investments7. Treasurer's Reports8. Fund-raising9. Membership Lists10. Mailing Lists11. Affiliates with Offices12. Federal Tax Filings13. State Tax Requirements

14. Filing Incorporation Papers

INTRODUCTION

This manual was written to assist state and special interest affiliates with their record keeping. This document is meant to give the affiliate treasurers procedures that would be beneficial for the organization. It should help make transition from one treasurer to another easier. Affiliates operate in different ways but these guidelines should pertain to all. Obviously, not all treasurers have the same capabilities and these are not meant to discourage any current treasurers. However, this manual is meant to provide a means for starting some procedures that would benefit the affiliate.

This manual contains the normal treasurer's duties. It gives procedures to follow when opening, maintaining, and balancing checking accounts. It also gives information about treasurer's reports and requirements for meetings. It also tells how to prepare and maintain the membership and mailing lists, which may be handled by another officer or office staff if available. Finally, tax filings, incorporation filings, and other information about possible documents are discussed.

Opening Checking Accounts

1. A federal tax identification number is necessary before opening a checking account. If the affiliate does not have a federal identification number, the bank will use the Social Security number of the treasurer or whoever opens the account. This would cause the bank to list that person as having earned the interest for that account. 2. To receive a tax identification number, an application must be filed with the Internal Revenue Service. This only requires filling out a form listing the current officers of the organization and their signatures. 3. Each checking and savings account should have at least two people able to sign checks. Usually the president and the treasurer are the two signers although this is sometimes based on where the signers live. Emergency situations may come up where the second signer may be needed. 4. An account should only be opened or closed with the permission of the president or the board of directors. 5. When looking for a different bank to open any checking account, all charges should be thoroughly investigated. Some banks charge for each check written and each deposit made. Some charge a monthly service charge. Some allow the account to earn interest if the account maintains a certain average balance, but will charge a fee if not maintaining that balance. Some have no service charge, but no interest if the account maintains a certain balance. Some banks allow accounts with no service charge for nonprofit organizations.

General Treasurers Guidelines

1. All treasurers should be bonded for an amount established by the board of directors. Bonding the treasurer will keep affiliates from incurring any losses due to errors or improper disbursement of funds. Some affiliates also bond the president as the second Signer on the account. (Note on bonding: You will have to file charges against a treasurer if he/she has taken funds before the bonding company will pay. If funds are stolen, they will pay only if a police report is filed.) Bonding companies can vary greatly in their charges. It is advisable to check with other nonprofit organizations in the local area to determine which would best serve the needs of the affiliate. 2. No withdrawals, disbursement, transfers, or investments should be made without the direction or approval of the president or the board of directors. 3. Some special interest affiliates have a fiscal year starting on July 1 and ending on June 30. This is because their business meeting might be used for planning the yearly budget. Others may use the membership deadline to start

the next fiscal year. State affiliates are generally based on the calendar year (January 1 to December 31). Those affiliates who use the July 1 to June 30 or the membership deadline as the beginning of the fiscal year for their accounting should contemplate changing to the calendar year. It is much easier when calculating figures for tax forms that have to be filed. However, the affiliate must decide which is the most efficient for their needs. There are sometimes federal grants that ask for earnings based on the federal year which is from October 1 to September 30.

Maintaining Checking Accounts

1. Records of checks and deposits need to be kept clear and accurate. This makes it easier for an audit to occur without any problems as well as facilitating the changing of elected positions at a later date. 2. Each bill needs to be filed so that there is a receipt for each check written. It is helpful to write the check number on each bill paid to make it easier to reconcile later. 3. Any check written needs to be approved by the president or the board of directors, unless they are ongoing fees listed in the budget. Examples could be: rent, monthly utilities charges, membership dues to ACB, or staff payroll. 4. If possible, a note should be written on the check memo stating the purpose of the check. This may eliminate confusion if more than one check has been written to the same party. 5. Each month a bank statement should be sent to the treasurer (Some organizations have one also sent to the president (for check & balance). Each check and deposit should be verified on the check register to be sure that all figures are correct. 6. In order to keep the checkbook in balance with statements, check charges and bank charges need to be deducted or interest that may accrue needs to be added to the register. 7. The balance on the check register must agree with the balance on the statement after adding additional deposits to the register amount and subtracting any additional checks from the statement. 8. It can be easier to understand the types of expenses if these records are categorized on a computer spread sheet 9. Some affiliates would rather use a ledger as a second way to verify the check registers. The ledger can also categorize expenditures. This can allow longer explanations to be noted. 10. Whether you use either a ledger or a spread sheet, your totals should always agree with your check register.

Budgeting Process

1. Some affiliates have the treasurer draw up the budget while others have a finance or budget committee. There are a few that have the president present a budget for approval. In most cases, however, the treasurer has to gather the data from the year before. 2. It is easiest to get the figures from the previous year and delete expenses no longer relevant and add in new expected expenses. 3. It is beneficial to get input from committee chairs about possible expenses for new projects the committees are developing for the next year. 4. Most affiliates do not have any special rules about spending over the budget limit. Most have the board initially approve the budget in aggregate (in total rather than by line item). The affiliate constitution and bylaws should be consulted to make sure that no special instructions have been provided. 5. A budget guides the treasurer in paying bills. If the budget for expenses is close to the limit the treasurer should consult the president about the proper procedure. 6. The board of directors will need to be consulted when an expenditure is presented that was not on the original budget.

Savings and Investments

1. No savings and investments should be made without the approval of the president or the board of directors. The by-laws of your affiliate may have special rules concerning these types of accounts. 2. Sufficient funds should be kept in the checking account to minimize bank charges. Some banks offer interest or no fees if the balance remains high enough. This advantage should be weighed against the interest that same amount would earn in a savings account. 3. Some treasurers are given the approval to withdraw the interest from a savings account as needed for the checking account. A new treasurer should make sure limitations are understood when taking over a position so no controversy arises later. 4. Some affiliates allow the treasurer to add to the savings whenever the balance reaches a set amount as long as it is reported at the next board meeting. Other affiliates make those recommendations for adding more to the savings when the treasurer gives the report at a board meeting.

Treasurers' Reports

1. The treasurers report consists of the beginning balance, a list of expenses (in categories), and a list of income in categories such as donations and fund-raising activities. 2. This is generally a summary but the treasurer must be prepared to answer questions about any particular amount. 3. A report is usually given at each regular board meeting and convention and the business meeting for national special interest affiliates. 4. Each treasurer should send out a copy of the report before the next board meeting in an alternative format (i.e. Braille, computer disk, email attachment, cassette tape, or large print). 5. The treasurer may opt to send a copy of the report to the newsletter editor for publication so it is in an alternative format and for members to read. This is easier for many smaller affiliates.

Fund-raising

1. The treasurer is usually on the fund-raising committee, since the treasurer is responsible for keeping track of all funds. 2. If using a professional fund-raiser, a separate account must be kept since expenses must come out before the money can be considered the affiliates' to use. 3. Some fund-raising income can be kept in the checking account, but should be designated when deposited so later it can be determined if a particular fund-raiser is worth attempting again. 4. As noted under the mailing list, donors from fund-raising letters should be designated. It is usually a sign of willingness to donate in the future. 5. Fund-raising often needs to be encouraged by the treasurer, since the treasurer knows how much money is needed.

Membership list

1. Membership lists should be kept accurate and as up to date as possible. 2. Each entry should contain the members name, address, email address (if one), and phone number(s). 3. Each entry should also give the choice of format for both the Affiliates Newsletter and the Braille Forum. 4. Each entry should tell the mailing status such as blind or sighted. Some affiliates may prefer to designate blind, visually impaired, or sighted. The U.S.

Post Office regulations E040.4.0 through E040.4.2 pertain to mail sent without postage. These require that mail sent without postage meet certain requirements. First, the person sent the mail must be unable to read regular print (blind or physically handicapped). Paper, Braille, records, tapes, or other material for the production of reading matter is allowed. The size of the type must be 14 point or larger to be eligible. The envelopes must be left unsealed and must contain the words "Free Matter for the Blind or Handicapped" on the upper right corner of the addressed side. 5. It would be helpful for membership retention to designate whether a member is a new member or a renewal. With this designation it would be easier to check and see if prior members have renewed. This would allow affiliates to call members to find out why they have not renewed. It also will help insure that new members are added to the lists going to the national office for both membership dues and the Braille Forum. 6. The ACB office sends out a membership list each year to check against the current list and affiliates will have to add any new members to that ACB list. The deadline for ACB is on or before March 15. Each affiliate has its own membership deadline. 7. The treasurer must be sure to provide the information to all who handle the membership lists after receiving each member's dues. This needs to be done throughout the year as any dues are received. 8. It will be easier to change information and retrieve information if you use a computer program. Many affiliates use Excel or Word for their lists. A variety of programs are currently used. If you are using a print or Braille list, it will be easier if it is in alphabetical order. 9. It will be helpful to the person keeping the membership list to have on the affiliate application a question asking if the name, address, email address, or phone number may be given out to other members if requested.

Mailing List

1. Some affiliates combine their mailing list and membership list and just designate which names are members. This may depend on which method the affiliate uses for its records, computer, print, or Braille. 2. Mailing lists need to contain the name, address, email address, and phone number of each person on the list. Phone numbers are helpful if a copy of a mailing comes back without a postal stamp marking the status. Also sometimes those stamps are not correct. Some mailings have come back marked deceased and the person was found to be very much alive later. 3. Mailing lists should be checked periodically to keep them up to date.

4. Mailing lists need to contain postal information to indicate whether those can be sent free matter or not. It is the affiliate's choice whether it just lists sighted or blind or whether it has visually impaired as a third listing (explanations of the Free Matter qualifications are listed under the Membership Lists). 5. If this mailing list is used for fund-raising, it may be helpful to note when the person has made a donation. Sometimes this is an indicator of interest in making donations in the future.

Affiliates with Offices

1. Offices can be used for permanent storage. This is a special benefit when officers change so often that records can get lost. 2. Many offices have the equipment for transcribing minutes and treasurers reports in alternative format for board members. However, the secretary and treasurer must get the information to them in a timely manner to allow them to do so. 3. The office will often file resolutions for the affiliate. The secretary must make sure that the office receives these in a timely manner. 4. The secretary will have to separate the motions from the rest of the minutes in order for the office to file them. If the office does not currently have a separate file for motions, this practice might be encouraged. It will save time when looking for a particular motion later. The office might be the one asked to look through the minutes in the future otherwise. 5. If offices do the accounting for the affiliate, it is important to have a viable check and balance system. This will allow the treasurer to easily follow what has transpired. The treasurer will be the one responsible for signing the checks and must understand what the accountant is working on. It is important for the treasurer to verify the amounts of checks before signing them. This also makes it easier in the future when an audit occurs. 6. Most offices only do tax filings if an accountant does the bookkeeping (tax information listed under "Federal Tax Filings" and "State Tax Filings"). The office will usually store all important documents such as incorporation papers, papers declaring the tax exempt status (501 C 3), the Constitution and By- laws, and any other papers necessary for the organization. However, most secretaries and treasurers keep a current copy of the most recent minutes and treasurers reports, since they might be the ones questioned about them.

7. It is important, when taking over the position of either secretary or treasurer, to make sure it is understood what responsibilities are usually given to the office personnel. 8. If the office takes care of the membership and mailing lists, it is important for the secretary and treasurer to get new members' names and addresses to them as soon as possible to keep their records up to date. The information needed for these lists is given under the section labeled "Membership Lists" and "Mailing Lists". 9. Offices should try to accumulate a disk library of all their records. These disks take less room than paper records, and they are usually more accessible. If copies of these are kept in a different location or in an online storage system (Dropbox) from other records, no records will be totally lost if damage or loss occurs due to flood, fire, earthquake or misplacement through moves. This office can serve as a more permanent storage location.

Federal Tax Filings

1. If your affiliate wishes to do fund-raising and encourage contributors by indicating that the donations are tax exempt, 501 C 3 status is necessary. 2. To receive tax exempt status, Form 1023 of the Internal Revenue Service must be completed. This application states which sections affect different organizations wishing tax exempt status. All affiliates would be listed as charitable organizations. This also explains that subordinate organizations that are covered by a group exemption letter do not have to file separately. In other words, a chapter in a state or a state special interest affiliate would not have to file for this tax exempt status if group exemption letters have been filed by the state or special interest affiliate. 3. The affiliate will have to submit a description of the activities engaged in by the organization. The description given for a charitable organization is organized and operated for the benefit of public interest. 4. File the completed form with all the necessary information with the key district office in the city where the organization's key place of business or office is located. 5. As soon as possible after the application is received, the affiliate will receive notice of the IRS determination. The affiliate will also be advised which annual returns the organization will be required to file. NOTE: It may take several months for this to happen. Sometimes the IRS requests additional information more than once. 6. The application form gives addresses telling where to submit the form.

7. Affiliates with 501 C 3 status have to file an annual 990 report to the Internal Revenue Service. Affiliates having receipts under $50,000 generally can file a 990N epostcard electronically with the affiliate name, gross receipts, and expenses. An affiliate with assets under 500,000 and with receipts over 50,000 to 200,000 per year may submit the Form 990 EZ. If an affiliate has gross receipts over 200,000 or assets over 500,000, must submit the Form 990. 8. If there are unrelated business earnings, earnings from any enterprise that would be in competition with other businesses, i.e. thrift stores, food stands, or any competitive production; the Form 990T must be filed. 9. The form 990, which nonprofits must make available to donors and others on request, includes a top summary page listing comparative financial information -- revenues and expenses -- over a two-year period. The next page requires charities to detail their organization's accomplishments during the past year, moving that information closer to the front of the form. Other sections ask charities to provide more detailed information about fund raising, governance and compensation for top executives and trustees. Well-run nonprofits direct at least 60% of their spending toward charitable programs, with the rest going to administrative costs. The spending ratio is among the most controversial assessment tools for nonprofits. The latest form triggers a list of disclosures about the group's fund-raising activities, including the group's fund-raising methods and whether the charity pays anyone $5,000 or more to solicit donations for the group. The tax form provides streamlining and more detail. The form's summary page immediately greets potential donors with comparative financial data, a synopsis of a charity's mission and an outline of a group's governance and operations. For those wishing to calculate spending ratios, the relevant data can be found in sections detailing revenue and expenses. The revised tax form devotes an entire section to how a group is run. Nonprofits will now have to disclose whether their boards review the tax form before it is filed and what metrics organizations use to determine pay for top executives and managers. Other new disclosures include whether an organization has a whistleblower policy and how many board members are independent. When reporting compensation, groups now have to report payouts using classic tax-filing standards found on W-2 and 1099 forms. Under certain circumstances, such as when an employee makes more than $150,000, additional disclosures are triggered, including supplemental retirement programs and stock compensation, which nonprofit executives sometimes receive from an affiliated for-profit group.

10. Affiliates must send 1099's to any subcontractors (persons paid and working on specific projects), to renters of office space, or to individuals earning interest from loans. 11. Any affiliate with employees have to file all federal tax forms for employees, i.e. Form 941 for federal income withholding tax, Social Security, and Medicare: Forms W2, W3, and W4's; and Federal Unemployment forms.12. Workmen's compensation insurance is also required for affiliates to cover any employee. This can be obtained through most insurance companies. 13. For updates or more information, check www.irs.gov/charities. It provides a series of audio training courses. Many publications are available online and can be ordered in accessible formats. The general public often checks www.guidestar.gov for the current status and standing of organizations.

State Tax Requirements

1. To check what state tax documents must be filed for your organization, call your State Department of Revenue. Most states have limits for the amount of receipts that can be earned in a calendar year before any form needs to be filed. These amounts vary depending on the state. Some states require a form to be filed by all public charities. 2. Many states have support services available for filing tax documents for non-profits. 3. Many states charge sales tax even to non-profit organizations holding raffles, bingos, or other fund-raising activities. The State Department of Revenue will be able to give this information. 4. Gambling licenses are required for most organizations that hold raffles, bingos, or similar chance activities. Some have less expensive ones available for one time raffles.

Filing Incorporation Papers

1. If the organization is incorporated, papers have to be filed periodically. Some states have yearly filing requirements and some have biannual or tri-annual filing requirements. 2. Do not allow this filing to lapse. There are substantial penalties for up dating lapsed incorporation papers. 3. It is wise to choose either a member who will remain in the vicinity indefinitely or to have a lawyer as the registered agent.

4. If you are not incorporated or you are not sure, contact your state attorney general or the secretary of state. This will depend on which state the affiliate would be registered. 5. Many special interest affiliates have the national office handle the registering and reporting for affiliate corporations in the District of Columbia. This is helpful since special interest affiliates have members in many states. If this is done for the affiliate the treasurer will receive a bill for the registration charge. The list of special interest affiliates that are currently having their filings paid initially by the national office are as follows: ACB Radio Amateurs ACB Social Service Providers, American Association of Visually Impaired Attorneys, Braille Revival League, Council of Citizens with Low Vision International, Council of Families with Visual Impairments, ACB Friends in Art, Guide Dog Users Incorporated, National Alliance of Blind Students, National Association of Blind Teachers, Randolph Sheppard Vendors of America, and the Randolph Sheppard Service Corp. The D.C. Association of Workers for the Blind also has their incorporation papers filed by the national office. 6. If the affiliate is not incorporated, the assets of the officers can be required if there is any debt or liability against the organization. If the affiliate is incorporated, no officer can be held responsible unless there is malfeasance involved.

Simplified Parliamentary ProcedureParliamentary procedure is a system of rules that allow members to know

what they can expect from each other in an orderly, fair, and efficient way. The procedures are based on two universally accepted democratic principles, which balance the interests of the individual and of the group. Every member has equal rights and obligations. The officers and members must deal with each other in good faith and with fairness. The whole organization is undermined to the extent that any individual or minority is not treated equally. The majority rules. Assured of fairness for all, and recognizing that unanimity is impossible, each member agrees in advance to accept the will of the majority in order to facilitate decision making. This is, in effect, an unqualified grant of trust and confidence. All the procedures summarized below are an application of these principles. They allow members to express their opinions, act on their needs, and know what is going on.

After the president or chair opens the meeting, members wishing to have the floor (ask to speak on any subject or motion) must request to speak. You say, "Mr. or Madame President or Chair, may I have the floor?" The president or chair will respond by allowing you to speak or letting you know when you can

speak. The president or chair may list the order of speakers if several have asked to speak at the same time.

A motion is the formal proposal of a suggestion for consideration of the group. A motion gives the group something to react to and act on so that there can be a final decision. A motion limits discussion to something definite so that everyone knows what is at stake and what the outcome will be. To make a motion, a member says, "I move that ____." A second is required and indicates that at least two people feel that the proposal merits consideration. If a second is not given, the item is not discussed, simply because it doesn't have enough support to be considered. To second a motion, a member says, "I second that motion."

Amendments are suggested changes to a motion before the body. They must be germane (which means they must have something to do with the motion being discussed). There can even be an amendment to an amendment, but that's all. Amendments have to be seconded. Once before the group, discussion is limited to the amendment in question. The group votes on the last amendment proposed and works its way back to the main motion. To amend a motion, a member says, "I move to amend the motion by ____."

Motions are prioritized chronologically. Motions are passed in order of precedence. In other words, if a motion is being discussed, you can interrupt that discussion to present a new motion. It must either be an amendment to the motion under discussion or a motion concerning the current motion. If it is regarding another matter or would only be possible if the current motion under discussion passes, you have to wait until the discussion is complete and the motion is voted upon. Otherwise, the new motion is "out of order" and the chair will indicate by saying "Out of order".

Withdraw a Motion when you have made a motion and want to withdraw it, which simply means you have changed your mind. You say, "I withdraw my motion," and that's it unless discussion has started on your motion. Then it is the property of the body and can only be withdrawn by a motion to permit withdrawal, which requires a second, is neither debatable nor amendable, and requires a majority vote. Of course, if no one objects, a motion may be withdrawn at any time. Division of the Question may be called when you want to consider a motion point by point. You say, "I request the motion be divided as follows ____." If the chairman agrees, debate and voting will be conducted on each point, one at a time. If the request is not granted, you may move to divide the question. The rules applying to main motions govern this action.

Division of the Assembly is called when the results of a vote are unclear or you want a definite count taken instead of a voice vote. You say, "I call for a division of the assembly." You may state if you want a hand count, secret

ballot, or roll call vote. If there is a conflict, the chairperson will decide the method of vote. It is common for someone to simply ask for a roll call vote.

End Debate when you want to end debate and put the question being discussed to an immediate vote. You say, "I move we end debate." The motion requires a second, is not debatable, is not amendable, and requires a 2/3 vote. If there is more than one part of the proposal being discussed, i.e., there are amendments, or other motions to refer to a committee, or to postpone, etc., you should specify whether you are moving for a vote on the item under immediate consideration or on all matters pertaining to that question. If there is no objection, the chairman may end debate on his own or at the suggestion of a member. However, if there is an objection from any member, a motion is required to end debate. In many meetings, the phrase "I would like to call the question" is often used instead of a move to end debate. The difference between calling the question and ending debate is that calling the question is considered a vote of acclimation. In other words, no vote is necessary unless there are objections to ending debate.

Limit Debate when you want to limit debate to a certain amount of time or to a certain number of additional speakers. You say, "I move we limit debate to ____ [a specified number of speakers on each side or a specific time]." If there is more than one part to the proposal being considered, you should specify whether you want to limit debate to just one item under discussion or to all discussion on the main question. The motion requires a second, is not debatable, and requires a 2/3 vote. (The same special restrictions for the motion to end debate hold for the motion to limit debate.)

Refer to a Committee when you want to have a smaller group go over what is being discussed before further action. You say, "I move we refer this matter to ____." The motion requires a second, is debatable and amendable only as to which committee will handle the matter, and requires a majority vote. Business may be referred to an existing group, such as executive committee, or to an ad hoc committee, which is a committee especially established for a specific purpose and exists until the matter is resolved; or to the committee of the whole (which is a way of saying that the group can consider the matter informally). Usually a matter is referred to the committee of the whole when there is need to discuss a matter before the introduction of a motion. The same effect can be achieved by moving to consider the matter informally or by moving to table the discussion until another time.

Appeal when you want to reverse a decision or ruling of the chairman. You say, "I appeal the decision of the chair (stating the action or decision that is objected to)." This appeal requires a second. The chairperson may explain his or her reason for decision without leaving the chair. The appeal is debatable, is

not amendable, and requires a majority vote to overrule the chair. The appeal must be made immediately after the decision in question. The chair must recognize all appeals. When you want to end the meeting, you say, "I move we adjourn." The motion requires a second, is not debatable, and must be put to an immediate vote. It requires a majority vote for passage. Adjournment ends the meeting. Any unfinished business is then considered old business at the next meeting. Recess when you want to suspend the meeting, take a break, or just hold off until a specific time before the next regular meeting. "I move we recess until ____." The motion requires a second, is debatable only as to the time of the resumption of the meeting, and requires a majority vote. The only acceptable amendment is on the time of the resumption of the meeting. Dilatory behavior is behavior that is made in a deliberate attempt to delay the body. Frivolous behavior is behavior that is just plain silly.

A quorum is simply the number of members required for a vote. For most board meetings, this requires one more than half of the members to be present for any actions to be taken. However, in conventions, the number varies according to the organization constitution.

Don Stevens, a registered Parliamentarian from Alabama, did a presentation at the RSVA “Sagebrush” on some areas of Parliamentary Procedure often handled incorrectly by organizations. He first asked five true false questions to the audience. No one answered all five questions correctly. The first--After the meeting is called to order, the President or the Secretary should declare that a quorum is present. False. When the time for a meeting has arrived, the presiding officer opens it, after having determined that a quorum is present, by calling the meeting to order.” The second- When there is a tie vote on a motion, say 15 for and 15 against a motion, the presiding officer should vote to break the tie. FALSE. Except in a small board or committee, however-unless the vote is secret (that is by ballot);the chair protects his impartial position by exercising his voting right only when his vote would affect the outcome, in which case he can either vote and thereby change the result, or he can abstain.” The third- After the Nominating Committee presents its slate of officers, the presiding officer should call for nominations from the floor three times for each office being voted upon. FALSE. Three times is not required or mentioned but could be established by custom. The fourth- When a member’s motion is being discussed, and that member sees that his/her motion is not a good motion, the member may withdraw the motion by saying: “Mr. President-I withdraw my motion!” FALSE. After a motion has been stated by the chair, it belongs to the meeting as a whole, and the maker must

request the assembly’s permission to withdraw or modify his own motion.” The fifth- If there is only one candidate on the ballot for an elective office, a voice vote is allowed to elect that one candidate or the presiding officer may declare that candidate elected by acclamation or unanimous consent. False. The assembly cannot make valid a voice vote election if the bylaws require the election to be by ballot.”

“If the assembly has no binding order of business, any member who obtains the floor can introduce any legitimate matter he desires (within the objects of the organization as defined in its bylaws) at any time when no business is before the assembly for consideration.”

IN THE ABSENCE OF THE SECRETARY: a secretary pro tem should be elected. IN THE ABSENCE OF THE PRESIDENT, the Vice President calls the meeting to order. In the absence of the president and vice president, the Secretary calls the meeting to order and presides over an immediate election of a chairman pro tem.

OP ENING CEREMONIES : Invocation, Presentation of Colors, National Anthem, Pledge of Allegiance to the flag of the United States of America, Rituals of the Organization, Welcome, and Introductions.

Roll call can be any of the following: “The Secretary will call the roll.” or “The Secretary will check attendance.” or “The Secretary will report attendance.” or “Have all members signed_____in?” If the adoption of an agenda is the custom of the organization, a member should move that the published agenda be adopted, a second should be received. “It is moved and seconded to adopt the published agenda. Are there any amendments to the agenda?” Members are free to add or delete agenda items and a majority vote is required to adopt the changes. Once adopted, the Agenda must be followed in the order adopted unless changed by a two-thirds vote of the assembly. If adoption of an agenda is not a custom of the organization, then proceed with the handling of the minutes

Reading and approval of the minutes: "The Secretary will read the minutes." After the minutes are read, the Chair continues as follows: “Are there any corrections to the minutes? (pause) If there are no corrections, the minutes stand approved as read." If corrections are offered, the chair, through “general

consent”, instructs the Secretary to make the change(s). “If there is no objection, the Secretary will be instructed to make the correction (pause) There being no objection, the Secretary is so ordered. Are there further corrections? (pause) The minutes stand approved as corrected." If there are corrections, they are handled as per the following example. Let’s say the secretary used AM instead of PM as the time of adjournment. The Chair says: “Are there any corrections to the minutes?” A member says: “The minutes stated that the meeting adjourned at 8:30 AM-the meeting adjourned at 8:30 PM.” The Chair says: “If there is no objection, the Secretary will be instructed to correct the minutes (pause) since there is no objection, the secretary is so instructed. Are there further corrections? (pause) There being none, the minutes are approved as corrected.” There is no time limit on correcting errors in minutes. However the process may differ. “If the existence of an error or material omission in the minutes becomes reasonably established after their approval-even many years later-the minutes can then be corrected by means of the motion to Amend Something Previously Adopted .” Pre circulated minutes are not read unless requested by a motion from a member. However, permission to proceed without reading the minutes must be given by the assembly-usually by General Consent or by the adoption of a formal motion or a special or standing rule that allows the organization to dispense with the reading of the minutes. The opportunity to correct minutes is always offered. Approval by general consent is highly recommended. The Chair says: “The minutes of our previous meeting were sent to all members. If there is no objection, the minutes will not be read (pause). There being no objection, the minutes will not be read. OR Since our organization has ________________________the minutes will not be read. Are there any corrections to the minutes?” Handle corrections as stated earlier.

Officers who have reports report in the order they are listed in the constitution/bylaws. The Treasurer’s Report is presented during these reports and it is not voted on-it is filed for audit or referred to the Auditing Committee. Boards- The Presiding Officer of the Board of Directors and or the Executive Committee. Standing Committees-The Chair or reporting member of each committee who has a report to give, reports in the order listed in the constitution/bylaws. If a recommendation is included in a report, the reporting member of that committee should introduce the motion to carry out that recommendation. If the report is informational

only and no motion results from the report, the Chair says, "The report will be filed."

Special (Ad-Hoc) Committees are created by motions at a previous meeting and are dissolved after reporting. The bylaws may grant the authority to appoint special committees to an officer or board. The presiding officer should know from previous minutes that a special committee is to report and say: "The special committee, that was instructed to research the possibility of a World Ballroom Dancing Competition, is recognized for a report."

Elections- A report from the Nominating Committee Chairperson-followed by the election. Best to complete each office before voting on the next office. Business created by a motion at a previous meeting gives a subject special priority in an upcoming meeting. "The motion, that all members be paid for attending meetings, which was postponed to this meeting and made a special order, is now in order. Is there debate?" Unfinished Business is usually a motion under discussion when the previous meeting adjourned and the presiding officer would know this from the previous minutes and say: "The motion, that our society fine members for missing meetings, which was under discussion when our previous meeting adjourned, is now in order. Is there any discussion?” General Order is a motion postponed from one meeting to another "The motion that, the President be paid $1,000 per meeting, which was postponed from our previous meeting to this meeting, is now in order. Is there any debate?" New business is handled last: "New business is now in order." Continue accepting motions from members and handle each one to its final conclusion which would be-adoption-defeat-referral to standing or special committee, postpone to a future meeting, postpone indefinitely. OR "The first item on our Agenda is the Katrina Relief Fund. Is there any discussion?" Continue with the remaining Agenda items

Handling programs: Chair: “Paul Planit, chairman of the Social Committee, will introduce today’s program.” Any society related activity: speakers, films, awards, special ceremonies, banquets, entertainment, etc.” "Open Forum is in order." A Time for members to share concerns. Any motion would be handled as new business. Announcements: The chair has the following announcement(s):

“__________________________________________________” Does any member have an announcement?"

When an Agenda has been adopted the presiding officer does not ask for any further business but should say: "Since there is no further business, this meeting is adjourned." When an Agenda has not been adopted, the presiding officer adjourns by General Consent by saying: “If there is no further business, this meeting will be adjourned (pause) since there is no further business, this meeting is adjourned." If a member moves to adjourn and it is seconded, the presiding officer says: “The motion to adjourn has been moved and seconded.” The presiding officer proceeds to call for the vote and declare the meeting adjourned if the motion is adopted. Refer to pages 231 and 232

What to do when something goes wrong? Lack of a quorum: “The prohibition against transacting business in the absence of a quorum cannot be waived even by unanimous consent.” The only action that can be legally taken in the absence of a quorum is to: Fix the time to which to adjourn-Adjourn-Recess-Take measures to obtain a quorum. “Before the presiding officer calls a meeting to order, it is his duty to determine, although he need not announce, that a quorum is present. If a quorum is not present, the chair waits until there is one, or until, after a reasonable time, there appears to be no prospect that a quorum will assemble. If a quorum cannot be obtained, the chair calls the meeting to order, announces the absence of a quorum, and entertains a motion to adjourn or one of the other motions allowed, as described above.” After waiting the appropriate amount of time the Chair says: “The meeting will come to order. A quorum is not present. Our legal course of action involves introduce one of these motions.” Do not accept something like the following from a member: “Mr. President, I so move number 2.” The following would be most appropriate: “Mr. President, before we move to fix the time to adjourn or to adjourn, we should try to obtain a quorum; therefore, I move that we recess and take measures to contact absent members.” The Chair then proceeds to handle this motion which is debatable, amendable, and requires a majority vote. “If there is important business that should not be delayed, the meeting should fix the time for an adjourned meeting and then adjourn. Where an important opportunity would be lost unless acted upon immediately, the members present can, at their own risk, act in emergency with the hope that their action will be ratified by a later meeting at which a quorum is present.”

What is the quorum requirement for your organization? Liberal: Those members present at a regular or special meeting shall constitute a quorum for transacting business. Conservative: A majority of the regular members of the organization shall constitute a quorum for the transaction of business at a regular or special meeting. The quorum requirement should be low enough to lessen the chances of having meetings that do not meet the quorum requirements, but high enough to assemble a representative number of members to carry out the business of the organization. Allow for expanding membership. Check legal requirements that might apply.

“When a member thinks that the rules of the assembly are being violated, he can make a Point of Order.” “It is the right of every member who notices a breach of the rules to insist on their enforcement. If the chair notices a breach, he corrects the matter immediately, but if he fails to do so-through oversight or otherwise-any member can make the appropriate Point of Order .” A main motion has been moved and seconded and stated by the Chair and opened for discussion. Another member rises, addresses the Chair, gets recognition, and says: “That motion is ok but I feel that my motion is better so I move that we ____________________________________________________.” The Chair should say; “Only allow one main motion may be considered at a time, your motion is ruled out of order. Does the member wish to debate against the current motion or offer an amendment to that motion.” A main motion has been moved, seconded, stated by the chair, and opened for discussion. After several members debate for and against the motion, one member calls Point of Order. The Chair says: “The member will state his point.” The member says: “The current speaker has already debated once and there are others who wish to debate.” The Chair says: “Your point is well taken-members are not to be recognized a second time to debate until all who wish to debate a first time have been recognized.”

A “continuing breach” is created as follows: A main motion has been adopted that conflicts with the bylaws (or constitution)or rule of the organization; a main motion has been adopted that conflicts with a main motion previously adopted and still in force; any action has been taken in violation of applicable procedural rules prescribed by federal, state, or local law; any action has been taken in violation of a fundamental principle of parliamentary law; any action has been taken in violation of either a rule protecting absentees or a basic right of a member.

When a continuing breach has occurred, a point of order can be called immediately or anytime in the future: “In all such cases, it is never too late to raise a point of order since any action so taken is null and void. Raising a correct Point of Order to a “continuing breach” cannot undo some actions that have been executed due to the

nature of the motion or action(s) taken. Some of these actions may establish a legal problem. All unexecuted portions of the motion or action(s) so affected, must cease or the organization or individuals in the organization may become liable.

When the assembly has adopted a motion that should not have been adopted, what do you do? If during a meeting, a motion is adopted or defeated through haste or ill advice or some other negative circumstance, a member may move to Reconsider the Vote (during the current meeting only) on the motion related to ____________________________________provided that member voted on the prevailing side during the original vote. When the member moves this motion, he/she must declare which side he/she voted on-if the member does not so declare, the Chair should ask so that only a member voting on the prevailing side has been allowed to move the motion. When the motion has been properly moved, seconded, and stated by the chair, debate can be for or against voting again and can be for or against the motion itself. When it is time to vote, the first vote will be whether or not to revote the original motion, and if adopted, then a vote on the motion itself is taken. No amendments are allowed. If the first vote is against voting again on the original motion, then the original motion stands.

A member may move to amend or rescind an action taken previously and that member may have voted for or against the original motion. This motion only applies to motions previously adopted as opposed to the Reconsider the Vote motion which can be moved and applied to adopted or defeated motions. Some motions may seem great at the time they are adopted, but with the passage of time and circumstances, they become unworkable, inappropriate, or whatever. If the motion can be patched up and remain workable, the motion to amend something previously adopted is appropriate. A member would simply state the following: “I move to amend the motion dealing with landscaping the front of headquarters at a cost of $2,000, which was adopted at our March meeting, by striking $2,000 and inserting $3,000.” After a second, the Chair would then handle that motion and the assembly would debate and vote on the motion.

Instead of amending the motion, a member wishes to cancel that motion, he/she would say: “I move to rescind the motion related to landscaping the front of headquarters that was adopted at our January meeting.” After a second, the chair would then handle that motion and the assembly would debate the motion and vote.

“In the event of fire, riot, or other extreme emergency, if the chair believes taking time for a vote on adjournment would be dangerous to those present, he should declare

the meeting adjourned-to a suitable place for an adjourned meeting (if he is able), or to meet at the call of the chair.”

Special (Ad-Hoc) Committees are created by motions at a previous meeting and are dissolved after reporting. The bylaws may grant the authority to appoint special committees to an officer or board. The presiding officer should know from previous minutes that a special committee is to report and say: "The special committee, that was instructed to research the possibility of a World Ballroom Dancing Competition, is recognized for a report."

Elections-A report from the Nominating Committee Chair person is followed by the election. It is best to complete each office before voting on the next office. Business created by a motion at a previous meeting gives a subject special priority in an upcoming meeting. "The motion, that all members be paid for attending meetings, which was postponed to this meeting and made a special order, is now in order. Is there debate?" Unfinished Business is usually a motion under discussion when the previous meeting adjourned and the presiding officer would know this from the previous minutes and say: "The motion, that our society fine members for missing meetings, which was under discussion when our previous meeting adjourned, is now in order. Is there any discussion?” General Order is a motion postponed from one meeting to another "The motion that, the President be paid $1,000 per meeting, which was postponed from our previous meeting to this meeting, is now in order. Is there any debate?"

New business is handled last: "New business is now in order." Continue accepting motions from members and handle each one to its final conclusion, which would be-adoption-defeat-referral to standing or special committee, postpone to a future meeting, or postpone indefinitely. "The first item on our Agenda is the Katrina Relief Fund. Is there any discussion?" Continue with the remaining Agenda items

Handling programs: Chair: “Paul Planit, chairman of the Social Committee, will introduce today’s program.” Any society related activity: speakers, films,

awards, special ceremonies, banquets, entertainment, etc.” "Open Forum is in order." A Time for members to share concerns. Any motion would be handled as new business. Announcements: The chair has the following announcement(s): “__________________________________________________” “Does any member have an announcement?"

When an Agenda has been adopted the presiding officer does not ask for any further business but should say: "Since there is no further business, this meeting is adjourned." When an Agenda has not been adopted, the presiding officer adjourns by General Consent by saying: “If there is no further business, this meeting will be adjourned (pause) since there is no further business, this meeting is adjourned." If a member moves to adjourn and it is seconded, the presiding officer says: “The motion to adjourn has been moved and seconded.” The presiding officer proceeds to call for the vote and declare the meeting adjourned if the motion is adopted.

What to do when something goes wrong? Lack of a quorum: “The prohibition against transacting business in the absence of a quorum cannot be waived even by unanimous consent.” The only action that can be legally taken in the absence of a quorum is to: Fix the time to which to adjourn-Adjourn-Recess-Take measures to obtain a quorum. “Before the presiding officer calls a meeting to order, it is his duty to determine, although he need not announce, that a quorum is present. If a quorum is not present, the chair waits until there is one, or until, after a reasonable time, there appears to be no prospect that a quorum will assemble. If a quorum cannot be obtained, the chair calls the meeting to order, announces the absence of a quorum, and entertains a motion to adjourn or one of the other motions allowed, as described above.” After waiting the appropriate amount of time the Chair says: “The meeting will come to order. A quorum is not present. Our legal course of action involves the following: introduce one of these motions.” Do not accept something like the following from a member: “Mr. President, I so move number 2.” The following would be most appropriate: “Mr. President, before we move to fix the time to adjourn or to adjourn, we should try to obtain a quorum; therefore, I move that we recess and take measures to contact absent members.” The Chair then proceeds to handle this motion which is debatable, amendable, and requires a majority vote. “If there is important business that should not be delayed, the meeting should fix the time for an adjourned meeting

and then adjourn. Where an important opportunity would be lost unless acted upon immediately, the members present can, at their own risk, act in emergency with the hope that their action will be ratified by a later meeting at which a quorum is present.” What is the quorum requirement for your organization? Liberal: Those members present at a regular or special meeting shall constitute a quorum for transacting business. Conservative: A majority of the regular members of the organization shall constitute a quorum for the transaction of business at a regular or special meeting. The quorum requirement should be low enough to lessen the chances of having meetings that do not meet the quorum requirements, but high enough to assemble a representative number of members to carry out the business of the organization. Allow for expanding membership. Check legal requirements that might apply.

“When a member thinks that the rules of the assembly are being violated, he can make a Point of Order.” “It is the right of every member who notices a breach of the rules to insist on their enforcement. If the chair notices a breach, he corrects the matter immediately, but if he fails to do so-through oversight or otherwise-any member can make the appropriate Point of Order .” A main motion has been moved and seconded and stated by the Chair and opened for discussion. Another member rises, addresses the Chair, gets recognition, and says: “That motion is ok but I feel that my motion is better so I move that we ____________________________________________________.” The Chair should say; “Only one main motion may be considered at a time, your motion is ruled out of order. Does the member wish to debate against the current motion or offer an amendment to that motion.” A main motion has been moved, seconded, stated by the chair, and opened for discussion. After several members debate for and against the motion, one member calls Point of Order. The Chair says: “The member will state his point.” The member says: “The current speaker has already debated once and there are others who wish to debate.” The Chair says: “Your point is well taken-members are not to be recognized a second time to debate until all who wish to debate a first time have been recognized.”

A “continuing breach” is created as follows: A main motion has been adopted that conflicts with the bylaws (or constitution)or rule of the organization; a main motion has been adopted that conflicts with a main motion previously adopted and still in force; any action has been taken in violation of applicable procedural rules prescribed by federal, state, or local law; any action has been taken in violation of a fundamental principle of parliamentary law; any action has been taken in violation of either a rule protecting absentees or a basic right of a member.

When a continuing breach has occurred, a point of order can be called immediately or anytime in the future: “In all such cases, it is never too late to raise a point of order since any action so taken is null and void. Raising a correct Point of Order to a “continuing breach” cannot undo some actions that have been executed due to the nature of the motion or action(s) taken. Some of these actions may establish a legal problem. All unexecuted portions of the motion or action(s) so affected, must cease or the organization or individuals in the organization may become liable.

When the assembly has adopted a motion that should not have been adopted, what do you do? If during a meeting, a motion is adopted or defeated through haste or ill advice or some other negative circumstance, a member may move to Reconsider the Vote (during the current meeting only) on the motion related to ____________________________________provided that member voted on the prevailing side during the original vote. When the member moves this motion, he/she must declare which side he/she voted on-if the member does not so declare, the Chair should ask so that only a member voting on the prevailing side has been allowed to move the motion. When the motion has been properly moved, seconded, and stated by the chair, debate can be for or against voting again and can be for or against the motion itself. When it is time to vote, the first vote will be whether or not to revote the original motion, and if adopted, then a vote on the motion itself is taken. No amendments are allowed. If the first vote is against voting again on the original motion, then the original motion stands.

A member may move to amend or rescind an action taken previously and that member may have voted for or against the original motion. This motion only applies to motions previously adopted as opposed to the Reconsider the Vote motion which can be moved and applied to adopted or defeated motions. Some motions may seem great at the time they are adopted, but with the passage of time and circumstances, they become unworkable, inappropriate, or whatever. If the motion can be patched up and remain workable, the motion to amend something previously adopted is appropriate. A member would simply state the following: “I move to amend the motion dealing with landscaping the front of headquarters at a cost of $2,000, which was adopted at our March meeting, by striking $2,000 and inserting $3,000.” After a second, the Chair would then handle that motion and the assembly would debate and vote on the motion.

Instead of amending the motion, a member wishes to cancel that motion, he/she would say: “I move to rescind the motion related to landscaping the front of headquarters that was adopted at our January meeting.” After a second, the chair would then handle that motion and the assembly would debate the motion and vote.

“In the event of fire, riot, or other extreme emergency, if the chair believes taking time for a vote on adjournment would be dangerous to those present, he should declare the meeting adjourned-to a suitable place for an adjourned meeting (if he is able), or to meet at the call of the chair.”

All above quotes are from the 10th edition of “Robert’s Rules of Order Newly Revised”.